Srimad Bhagavatam Canto 11, Chapter 22, Text 19

SB 11.22.19

saptaiva dhatava iti
 tatrarthah pañca khadayah
jñanam atmobhayadharas
 tato dehendriyasavah
 
Translation: 
 
According to some philosophers there are seven elements, namely earth, water, fire, air and ether, along with the conscious spirit soul and the Supreme Soul, who is the basis of both the material elements and the ordinary spirit soul. According to this theory, the body, senses, life air and all material phenomena are produced from these seven elements.
 
Purport: 
 
Having explained His own viewpoint, the Lord now summarizes various other analytic methodologies.
Srimad Bhagavatam Canto 11, Chapter 22, Text 18
Srimad Bhagavatam Canto 11, Chapter 22, Text 20